Detecting Corporate’s Earnings Manipulation in Thailand Corporate Governance Attributes and Audit Report Timeliness: Mediating Role of Corporate Disclosure and Transparency and Moderating Role of

current liabilities while the pay down of the term loan helped to decrease non-current liabilities. Shareholder equity was impacted by retained earnings given the dividend payout and the lower net result

is not part of pass-through pricing formula with customers. Active dialogue is ongoing with customers to re- cover this cost increase. Aforesaid planned turnarounds in 2Q17 that impacted earnings, in

-affirmed to AA- by TRIS Industry spreads weak Management focus on cost and cash flow improvement Exceptional items adversely impacted core EBITDA Strong Thai Baht adversely impacted translated earnings 2 3Q

contribute to the segment earnings. However, contribution from this business will be adversely impacted in 2Q19 due to an unplanned shutdown lasting for around 45 days. 2020 will be the year that IVL realize

HVA continues to contribute to the segment earnings. However, contribution from this business will be adversely impacted in 2Q19 due to an unplanned shutdown lasting for around 45 days. 2020 will be the

business and and increased volumes in IPA, which more than compensated normalizing margins. The Feedstock earnings were partly impacted due to a force majeure in mixed xylene raw material supply in U.S. The

for 2Q19 earnings was impacted by lower contributions from a high-margin EO vertical and lower margins in the EG vertical due to ongoing weakness in MEG in Asia partly cushioned by low USGC costs. The

to levels last seen in 2015/16 as reflected in third quarter earnings. This has been achieved despite being negatively impacted by the cost increase from secondary raw material IPA by about $10 per ton

Quantitative methods in accounting research A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals Sarayut Rueangsuwan Kasetsart University SEC Working Papers Forum 19th